Acquisitions to which acquisitions provisions apply
51ABB Acquisitions to which acquisitions provisions apply
Subject to section 51ABD, the acquisitions provisions apply to the following acquisitions:
an acquisition by a corporation of shares in the capital of a body corporate;
an acquisition by a corporation of any assets of a person;
an acquisition by a corporation of anything determined under paragraph (2)(a) of this section;
an acquisition of shares in the capital of a corporation;
an acquisition of any assets of a corporation;
an acquisition of anything, relating to a corporation, determined under paragraph (2)(a).
The Minister may, by legislative instrument, determine:
a thing for the purposes of paragraphs (1)(c) and (f); or
a person or entity, in relation to an acquisition to which paragraph (1)(c) or (f) of this section applies, for the purposes of paragraph 51ABI(3)(c).
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